Preferential customs clearance of a car will be completed by those who filed a declaration before July 1, but did not have time to go through customs. For this purpose, two bills No. 7533 and No. 7534 were registered in the Verkhovna Rada.

The bills provide for the possibility of completing preferential customs clearance of cars when they are imported by citizens into the customs territory of Ukraine, for which a preliminary customs declaration has been submitted before July 1 and the customs value of which does not exceed the equivalent of 10 thousand euros.

It is proposed to introduce this provision temporarily, within 30 calendar days from the date of entry into force of these laws..

It provides for exemption from VAT, excise tax, import duty of the operation for the import by individuals into the customs territory of Ukraine:.

passenger cars,.

bodies to them,.

trailers and semi-trailers,.

motorcycles,.

vehicles designed to carry 10 people or more,.

vehicles for the carriage of goods, the customs value of which does not exceed the equivalent of 10 thousand euros (inclusive).

These vehicles are proposed to be allowed to be imported under the customs regime of import using tax incentives that have been in force since the entry into force of Law No. 2142. Condition - the customs clearance of such vehicles was not completed, but the declarant or a person authorized by him submitted a preliminary customs declaration for the import of such vehicles before the date of entry into force of Law No. 2325-IX, which abolished such benefits.

This rule does not apply to vehicles originating or imported from the Russian Federation, the Republic of Belarus and the temporarily occupied territories of Ukraine.

Recall that from July 1, benefits for customs clearance of cars have been canceled..

However, there was an urgent need for the final customs clearance of vehicles, which for various reasons has not been completed, but a preliminary customs declaration has been submitted.

According to available information, there are about 5 thousand such vehicles..

The preliminary customs declaration is submitted in accordance with Art.. 259 TCU:.

before the importation into Ukraine of goods, vehicles for commercial purposes (including for the purpose of transit).

or after their import, if these goods, vehicles are located on the territory of the checkpoint across the state border of Ukraine.

A preliminary customs declaration is submitted by the declarant or a person authorized by him to the customs authority, in the zone of activity of which the goods, commercial vehicles will be presented for customs clearance in order to analyze risks and expedite the implementation of customs formalities.

When importing excisable goods into the customs territory of Ukraine, the list of which includes vehicles, the submission of a preliminary customs declaration, delivery and presentation of these goods to the customs authority that issued such a preliminary customs declaration are obligatory.

The customs authority does not have the right to refuse to accept a preliminary customs declaration if all the conditions established by this Code are met..

Import of goods into the territory of Ukraine according to a preliminary customs declaration is allowed within 30 days from the date of its registration by the customs authority.

Customs clearance should be considered the execution of the customs declaration MD1, that is, the departure from the customs control zone at the domestic terminal.